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2017
Non-Refundable Personal Tax Credits - Base Amounts

The tax credits in this table have been calculated using the indexation
factors shown in the bottom line of the table. The indexation factors and
all tax credits
have been confirmed to Canada Revenue Agency information.

(1)The Federal
2017 Budget replaced the Family Caregiver Amount, Caregiver Amount, and
Infirm Adult Dependant Amount with the Canada Caregiver Credit. Most
provinces and territories are not dependent on the Federal legislation for their
Caregiver Amount and Infirm Adult Dependant Amount tax credits. BC and
Saskatchewan are retaining their current caregiver credits. The Ontario 2017 Budget
indicated they would parallel the federal changes, creating the Ontario
Caregiver Tax Credit (OCTC). Yukon tabled Billl
10 (pdf) in October 2017 to parallel the federal changes, effective for the
2017 taxation year. These are reflected in the above table.(2) n/a means there is no cap on the amount of medical expenses for other
eligible dependants.(3) The Family
Caregiver Amount was added to these amounts in certain circumstances, for
Federal and Yukon tax credits. The
Family Caregiver Amount was available to infirm minor children, but is replaced
by the Canada Caregiver Credit federally for 2017, as per the Federal 2017
Budget. The Yukon Family Caregiver Amount legislation is dependent on the
Federal legislation, so will be eliminated unless they change their legislation
to retain the tax credit.(4) BC and YT use the federal adoption
credit amount.(5) For Quebec taxpayers, each federal tax credit is, in
effect, reduced by 16.5% as a result of the federal
tax abatement.(6) The 2016
federal budget eliminated the education and textbook credits for 2017 and
later years. For more information see the article on education
and textbook tax credits.(7) The MB
2016 Budget indicated that the basic personal amount would be indexed for
inflation starting in 2017. Other tax credit amounts are not indexed.(8) The Saskatchewan
2017 Budget announced the elimination of credits for post-secondary tuition and education
expenses, effective
July 1, 2017. It also announced that the personal tax system would
not be indexed in 2018 and later years, and that personal
income tax rates would be reduced in half-point increments
effective July 1, 2017 and July 1, 2019. This will result in the rates
being reduced in 1/4 point increments each year for 2017 to 2020.(9) The Prince
Edward Island 2017 Budget announced that the Basic Personal Amount and the
Spouse/Equivalent to Spouse amount would increase effective July 1, 2017. This
results in the average amount of tax credit shown above for 2017. PEI also announced that the Education Tax
Credit would be preserved for 2017.(10) The Nova
Scotia 2017 Budget announced that the Basic Personal Amount, Spousal Amount,
Eligible Dependant Amount and Age Amount would be enhanced for 2018 and later
years.

Every taxpayer gets a tax credit for the basic personal amount, so any
person can earn taxable
income of $11,635 in 2017 without
paying any federal tax, and can earn anywhere from $8,160 to $18,691, depending on the province or territory in which
they live, without paying any provincial or territorial tax.